A diffractive optical element that is used for an optical system includes a first diffraction grating and a second diffraction grating. The first and second diffraction gratings are disposed in contact with each other, one of the first and second diffraction gratings has a refractive index distribution and has a diffractive surface that includes a grating surface having a predetermined inclination and a grating wall surface having a predetermined height, and the diffractive surface has a shape in which an inclination of the grating surface of a diffraction grating having the greater refractive index distribution is decreased and a height of the grating wall surface is lowered with respect to a shape in which a phase difference based on a phase difference function that corrects an aberration of the optical system is added to a shape of a base surface that forms one of the first and second diffraction gratings.